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-In the figure above, item _____ points to the style rules for the selected element.
Variable Manuf. Overhead
Variable Manufacturing Overhead includes those manufacturing overhead costs that vary directly with the level of production, such as utilities for the production facility.
Actual Variable Manuf. Overhead
The actual amount incurred in variable overhead costs during manufacturing, contrasting with the budgeted or standard costs.
Direct Materials
Materials in their basic form that are specifically identifiable with the manufacturing of certain products or services.
Total Variance
The overall difference between the budgeted or standard cost figures and the actual figures.
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